Romania

Mandate Live Updated 2026-10-131 change this quarter

Baseline

RO e-Factura (national e-Invoicing system run by ANAF, based on GEO 120/2021 and Law 296/2023)

RO e-Factura is the Romanian clearance system run by the tax authority (ANAF). Domestic B2G and B2B invoices must be issued as structured XML through the system, and B2C invoices must be reported to it. Since 1 Jan 2026 a single deadline of 5 working days applies to sending invoices, and sole traders identified by personal number (CNP) must also register.

Key Dates

Jul 2022e-Invoicing starts for B2G and for B2B supplies of high fiscal risk goods

1 Jan 2024e-Invoicing mandatory for domestic B2B supplies between taxpayers established in Romania

1 Jan 2025Reporting of B2C invoices to RO e-Factura becomes mandatory

1 Jan 2026GEO 89/2025 applies: 5 working day sending deadline, rules for supplies to non-established VAT-registered buyers

15 Jan 2026Individuals identified by CNP who issue invoices are registered in the mandatory RO e-Factura register

1 Jul 2026Penalties start for small businesses that had been given a deferral (reported by secondary sources; see notes)

31 Dec 2026EU derogation allowing the national mandate runs out unless ViDA rules apply earlier

Who is in scope

Romanian-established taxable persons must issue B2B and B2G invoices as structured e-invoices through RO e-Factura, including supplies to non-established buyers that are VAT-registered in Romania. B2C invoices and invoices for buyers without a tax code must be transmitted to the system. Cash register receipts, exports, and intra-EU supplies where the buyer gives an EU VAT number are outside the B2B obligation.

Process

ERP creates the invoice in RO_CIUS XML (UBL 2.1 or CII) → supplier uploads it to ANAF (SPV portal or API) within 5 working days → ANAF validates it and applies its electronic seal → invoice is made available to the buyer in its SPV account → buyer downloads it for accounting and VAT deduction

Official Sources

ANAF - Government Emergency Ordinance 89/2025 (PDF) European Commission - e-Invoicing in Romania country factsheet

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